论文部分内容阅读
随着全球化的趋势不断加深和我国经济的迅速发展,国企的数量和规模要不断扩大,企业在飞速发展的同时也面临着更多地机遇和挑战。财务资金是企业的根本命脉和基本核心,财务资金管理直接关系企业的生存发展,是企业管理工作中至关重要的组成部分。新时代,全面预算管理已经成为企业的基本管理方法,全面预算管理在财务资金管理工作中具有重要作用,基于全面预算管理开展财务资金内部控制,不仅能够进一步提高企业财务资金内部控制的管理水平,还能有效促进和提高国企的经济效益。本文主要基于全面预算管理对财务资金的内部控制进行概述,探索利用全面预算管理工具与财务资金管理的过程紧密结合,对国企的财务资金内控管理进行创新,建立完善的财务资金内控管理的措施。
With the deepening trend of globalization and the rapid economic development in our country, the number and size of state-owned enterprises should be constantly expanded. As the enterprises are developing rapidly, they also face more opportunities and challenges. Financial funds are the fundamental lifeline and basic core of an enterprise. The management of financial funds is directly related to the survival and development of an enterprise and is an essential part of enterprise management. In the new era, the comprehensive budget management has become the basic management method of the enterprise. The comprehensive budget management plays an important role in the management of the financial funds. The internal control of financial funds based on the overall budget management can not only further improve the management level of the internal control of the financial funds, But also effectively promote and enhance the economic efficiency of state-owned enterprises. This article mainly introduces the internal control of financial funds based on total budget management and explores how to make full use of the comprehensive budget management tools and the process of financial fund management to innovate the internal control of financial capital of state-owned enterprises and establish a sound internal control measures of financial capital.